542.17 Confidential communications. 1. A licensee shall not voluntarily disclose information communicated to the licensee by a client relating to and in connection with services rendered to the client by the licensee, exceptwith the permission of the client, or an heir, successor, or personal representative of the client.Such information is deemed to be confidential. However, this section shall not be construedas prohibiting the disclosure of information required to be disclosed by the standards of thepublic accounting profession in reporting on the examination of financial statements or inthe performance of an attest service or as prohibiting disclosures in a court proceeding, inan investigation or proceeding under this chapter or chapter 272C, in an ethical investigationconducted by a private professional organization, in the course of a peer review, to anotherperson active in the licensee’s firm performing services for that client on a need-to-knowbasis, to persons associated with the investigative entity who need this information for thesole purpose of assuring quality control, or as otherwise required by law. 2. that client on a need-to-knowbasis, to persons associated with the investigative entity who need this information for thesole purpose of assuring quality control, or as otherwise required by law. 2. This section does not preclude a licensee from filing a complaint with, or responding to an inquiry made by, the board, a taxing authority or law enforcement authority of this state,or a licensing or similar authority of another state or the United States. 2001 Acts, ch 55, §17, 38; 2015 Acts, ch 13, §9; 2018 Acts, ch 1041, §127Referred to in §542.7A, 542.18 Sat Dec 23 01:44:41 2023 Iowa Code 2024, Section 542.17 (19, 0)
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